IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
200208011 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208010 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208009 1362.01-03 Late Elections 02/22/2002
200208008 1362.01-03 Late Elections 02/22/2002
200208007 1362.02-03 Passive Investment Income 02/22/2002
200208006 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208006 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2002
200208005 1362.01-03 Late Elections 02/22/2002
200208004 468A.00-00 Special Rules for Decommissioning Cost 02/22/2002
200208004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/22/2002
200208004 1012.06-00 Liabilities Assumed as Purchase Price 02/22/2002
200208004 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 02/22/2002
200208004 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/22/2002
200208003 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 02/22/2002
200208003 4976.01-00 Disqualified Benefits 02/22/2002
200208002 167.14-11 Other Intangible Property 02/22/2002
200208002 446.04-17 Change in Method of Accounting for Depreciation 02/22/2002
200208001 877.01-00 Principal Purpose--the Avoidance of Tax 02/22/2002
200207031 4942.03-03 Minimum Investment Return 02/15/2002
200207031 4942.03-05 Qualifying Distribution 02/15/2002
200207030 4942.03-07 Set-Asides 02/15/2002
200207029 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2002
200207028 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2002
200207027 414.08-00 Church Plan 02/15/2002
200207026 170.12-03 Partial Interests in Property 02/15/2002